&&The submitted product, referred to as "Style # 389290" is a Ladies T-shirt made of 100% cotton knitted fabric. The garment has short sleeves and a round neckline, a hemmed bottom that reaches below the waist and a 1 inch slit at the hem line on each side seam. The garment has a center seam that runs the length of the back and has an average of more than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm x 10 cm.

Phân loại mã HS

6109.10.00.22

Lý giải của CBSA

&&T-shirts of 61.09 are underwear style garments described as covering the upper part of the body, coverage extends from the neck to the waist or below the waist, and includes the shoulders, armholes, back, and stomach. T-shirts may have features such as pockets, close-fitting sleeves and various necklines (rounded, squared, boat-shaped or V-shaped). The bottom of these garments is usually hemmed. Upper garments that include buttons or other fastenings, collars or other openings in the neckline are excluded from heading 61.09.&&&&The Ladies T-shirt style # 389290 satisfies the requirements of tariff heading 61.09. The presences of the back seam and the side slits are incidental details that do not exclude the garment from heading 61.09.&&

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